Tax Recovery Certificates Must Be Verified with Taxpayers Before Issuance to Prevent Errors and Harassment.

The Board has observed that tax recovery certificates are often issued without verifying the accuracy of tax arrears, causing undue harassment to taxpayers. To prevent this, Income Tax Officers (ITOs) should confirm arrear details with taxpayers before issuing certificates. Certificates should be prepared based on actual case files, not just D & C Registers, to avoid defects. Senior officers should oversee high-arrear cases to ensure efficient recovery. Following a legal amendment extending the issuance period for recovery certificates, Commissioners must authorize ITOs to issue distraint warrants for arrear recovery. All officers must comply with these instructions.

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